Circular No. 121/1999/TT-BTC guides the amendment and supplementation of certain points in Circular No. 36/1998/TT-BTC concerning financial regulations for the Civil Aviation Air Traffic Management Center. This document specifies the collection of air traffic control fees over airspace and flight information regions, as well as the method of revenue distribution from public service activities.
적용 범위
Civil Aviation Air Traffic Management Center
핵심 사항
- The Civil Aviation Air Traffic Management Center is exempt from value-added tax on charges for air traffic control services over airspace and flight information regions (Article 1).
- Thirty-two percent of revenues from air traffic control fees over airspace and flight information regions shall be allocated to public service activities, with the remainder remitted to the state budget (Article 4).
- Any surplus or deficit in revenue and expenditure for public service activities will be addressed by allocating up to five percent to a financial reserve fund, up to three months' salary for awards and welfare benefits, and the rest to the development investment fund (Article 3).
- The Civil Aviation Air Traffic Management Center is responsible for remitting to the state budget the remaining portion of air traffic control fees over flight information regions after allocating thirty-two percent for public service activities (Article 4).
- Revenue collection procedures shall be carried out in accordance with current regulations issued by the Ministry of Finance (Article 4).
🌐 이 문서의 사회적 영향
- To ensure a stable financial base for the Civil Aviation Air Traffic Management Center to carry out public service activities.
- Increase state budget revenue from air traffic control fees over flight information regions.
- The Civil Aviation Air Traffic Management Center must comply with tax and fee regulations, thereby incurring financial burdens.
❓ 자주 묻는 질문
Does the Civil Aviation Air Traffic Management Center have to pay value-added tax on charges for air traffic control services over flight information regions?
No, the Civil Aviation Air Traffic Management Center is exempt from paying value-added tax on these fees (Article 1).
What percentage of revenue from air traffic control fees passing through the notified airspace is allocated for public welfare activities?
Thirty-two percent of revenue from air traffic control fees passing through the notified airspace is allocated for public welfare activities (Article 2).
How are surplus or deficit revenues and expenditures in public welfare activities handled?
Surplus or deficit revenues and expenditures are allocated to a financial reserve fund at five percent, a reward and welfare fund not exceeding three months' salary throughout the year, with the remainder added to the development investment fund (Article 3).
How is the remaining revenue from air traffic control fees passing through the notified airspace used after allocating thirty-two percent for public welfare activities?
The remaining revenue from air traffic control fees passing through the notified airspace after allocating thirty-two percent for public welfare activities must be deposited into the state budget (Article 4).
What regulations govern the collection and payment procedures?
Collection and payment procedures are implemented according to current regulations of the Ministry of Finance (Article 4).
전문
CIRCULAR
Supplementing and Amending Certain Points of Circular No. 36/1998/TT-BTC dated March 21, 1998 of the Ministry of Finance on Financial Regulations for the Civil Aviation Air Traffic Control Center
guidelines on financial regulations for the Civil Aviation Air Traffic Management Center of Vietnam
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on Fees and Charges under State Budget;
Pursuant to Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP of the Government on Fees and Charges under State Budget;
The Ministry of Finance supplements and amends certain provisions in Circular No. 36/1998/TT-BTC dated March 21, 1998 (hereinafter referred to as Circular No. 36/1998/TT-BTC) on financial regulations for the Civil Aviation Air Traffic Control Center as follows:
Article 1 - Revenue from air traffic control over airspace and flight information regions is a fee revenue of the State prescribed in the list of fees issued with Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government. The Civil Aviation Air Traffic Control Center shall not be subject to value-added tax on such fee revenue.
Article 2 - Regarding public service income: The provision at point a, sub-item 1.1, item 1, Section I, Part B of Circular No. 36/TT-BTC is amended as follows:
+ Deducting 32% from the revenue from air traffic control fees over airspace and flight information regions.
+ Revenue from aircraft handling services within and outside Vietnam to Vietnamese airports.
+ Revenue from other services.
Article 3 - Amend sub-item 2.1, item 2, Section I, Part B of Circular No. 36/1998/TT-BTC as follows:
The surplus or deficit in public service activities shall be handled as follows:
- Establishing a financial reserve fund by deducting 5% of the surplus or deficit, but the maximum balance of this fund shall not exceed 25% of the paid-in charter capital of the enterprise.
- Deducting up to three months' salary for the year in case the amount remitted to the State budget is higher than the previous year, or two months' salary if it is lower.
- The remaining surplus shall be added to the development investment fund.
Article 4 - Regulations on payment of fees into the State budget:
The Civil Aviation Air Traffic Control Center shall remit the remaining revenue from air traffic control fees over flight information regions (68%) to the State budget. The collection and remittance procedures shall be carried out in accordance with current regulations of the Ministry of Finance.
Article 5 - This Circular takes effect on January 1, 2000. All provisions in Circular No. 36/1998/TT-BTC dated March 21, 1998 of the Ministry of Finance "Guiding Financial Regulations for the Civil Aviation Air Traffic Control Center" that are not inconsistent with this Circular shall remain effective.
During implementation, any difficulties should be reported to the Ministry of Finance for timely study and resolution.
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